Extension of TRAN-1 filing deadline granted, permitting late submission under the GST procedural rule and statutory provision. Extension of the period for submitting the declaration in FORM GST TRAN-1 is granted until 30th November 2017 under the powers of rule 117 of the Odisha Goods and Service Tax Rules, 2017 read with Section 168 of the Odisha Goods and Service Tax Act, 2017, superseding the earlier office notification dated 23.09.2017.